United States Code AnnotatedThompson/West Publishing Company, 1978 Comprises all laws of a general and permenent nature under arrangement of the official Code of laws of the United States, with annotations from Federal and State courts. |
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1.3. rezultāts no 63.
304. lappuse
... realty company and after transaction was completed taxpayer be- came the possessor of individual property rights in capital stock of realty company having a market value less than that of earnings and profits of two corporations ...
... realty company and after transaction was completed taxpayer be- came the possessor of individual property rights in capital stock of realty company having a market value less than that of earnings and profits of two corporations ...
443. lappuse
... realty company which held title except for mortgage , and which secured release of mortgage by di- recting delivery of original notes to trus- tee , and whereby company gave taxpay- ers 95 per cent . of its stock , was an " ex- change ...
... realty company which held title except for mortgage , and which secured release of mortgage by di- recting delivery of original notes to trus- tee , and whereby company gave taxpay- ers 95 per cent . of its stock , was an " ex- change ...
528. lappuse
... Realty Co. v . C. I. R. , 1946 , 7 Т.С. 417 . Basis for cattle which were sold or died during the taxable years was the same as it was in the hands of the trans- ferors . Pierce Estates Incorporated v . C. I. R. , 1944 , 3 Т.С. 875 ...
... Realty Co. v . C. I. R. , 1946 , 7 Т.С. 417 . Basis for cattle which were sold or died during the taxable years was the same as it was in the hands of the trans- ferors . Pierce Estates Incorporated v . C. I. R. , 1944 , 3 Т.С. 875 ...
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acquiring corporation acquisition adjusted basis Adm.News affirmed amount apply assets bank basis bonds business expense business purpose capital gain cash certiorari denied common stock complete liquidation computing constituted Corp corporation's cost Ct.Cl deductible dend distribution divi earnings and profits Effective Date entitled essentially equivalent excess profits tax exchange for stock F.Supp fair market value ferred gain or loss gross income Helvering holders income tax purposes incurred indebtedness interest Internal Revenue Code L.Ed liability loan ment merger nonrecognition ordinary income ownership paid partial liquidation partnership payer payment petitioner poration preferred stock Pub.L purchase pursuant quired ration realty received recognized redemption of stock reorganization Revenue Act S.Ct sale or exchange second corporation shareholders shares sold Stat stock or securities stockholders subsec subsidiary substantial tax avoidance taxable dividend tion trans transaction transfer transferor treasury stock treated trust U.S.Code Cong